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Useful Links:Stakeholders Partners' Training and Upcoming EventsSeminars, Workshops, Conferences, and Other Practitioner Activities By State:Alabama Kentucky North Dakota | Issue Number: 2014-1Inside This Issue
1. Fall 2013 Statistics of Income Bulletin Now Available The Internal Revenue Service today announced the availability of the Fall 2013 issue of the Statistics of Income Bulletin, which features information on individual income tax returns filed for tax year 2011. 2. IRS Offers Videos to Help Taxpayers Preparing to File in 2014 The Internal Revenue Service is offering taxpayers a number of instructional YouTube videos to help prepare their taxes for the upcoming filing season, which begins on Jan. 31. 3. Technical Guidance Notice 2014-2 confirms that tax-exempt hospital organizations can rely on proposed regulations under § 501(r) contained in notices of proposed rulemaking (NPRMs) issued on June 26, 2012, and April 5, 2013, pending the publication of final or temporary regulations or other applicable guidance. Notice 2014-3 contains a proposed revenue procedure that provides correction and disclosure procedures under which certain failures to meet the requirements of § 501(r) of the Internal Revenue Code will be excused for purposes of Notice 2014-7 advises taxpayers that certain payments received by an individual care provider under these state Medicaid Home and Community-Based Services Waiver programs are difficulty of care payments excludable under § 131 of the Internal Revenue Code. Revenue Procedure 2014-11 provides procedures for reinstating the tax-exempt status of organizations that have had their tax-exempt status automatically revoked under section 6033(j)(1) of the Internal Revenue Code for failure to file required annual returns or notices for three consecutive years. Revenue Procedure 2014-12 establishes the requirements under which the Internal Revenue Service will not challenge partnership allocations of § 47 rehabilitation credits by a partnership to its partners. Thank you for subscribing to e-News for Tax Professionals an IRS e-mail service. If you have a specific concern about your client's tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the mailing list e-News for Tax Professionals. Please Do Not Reply To This Message To subscribe to or unsubscribe from another list, please go to the e-News Subscriptions page on the IRS Web site. | ||
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